Overview
The catch is that word 'immediate' - and the fact that the reduced rate only applies if the vehicle already carries a Georgia title on which TAVT was previously paid. Give the same car to a girlfriend, cousin, or best friend, and Georgia sees a standard transfer and taxes it at the full 7% of fair market value, exactly like any private sale - there's no 'it was free' discount outside the family circle. Both parties also need a notarized Form MV-16 on file to lock in the family rate.
01 - Official fees
Georgia gift a car fees at a glance
| Fee | Amount | Notes |
|---|---|---|
| TAVT - immediate family transfer | 0.5% of FMV | |
| Title application fee | $18.00 | |
| TAVT - non-qualifying 'gift' (friends, cousins, in-laws) | 7% of FMV | taxed like a standard sale |
| Form MV-16 (notarized affidavit) | Notary fee only | typically $5–$10 at a bank or shipping store |
Figures verified June 2026 against official sources (listed below). Always confirm the final amount with your county tag office (Georgia Department of Revenue) - counties can add small local fees.
02 - Step by step
How to gift a car in Georgia
- 1
Confirm the relationship qualifies: spouse, parent, child, sibling, grandparent, or grandchild.
- 2
Giver signs the title over to the recipient at the county tag office or ahead of time if notarized.
- 3
Both parties complete and notarize Form MV-16, Affidavit to Certify Immediate Family Relationship.
- 4
File the title, Form MV-1, the MV-16, and proof of insurance at the county tag office within 30 days.
- 5
Pay the 0.5% TAVT and $18 title fee together - the standard 30-day deadline and late penalties still apply.
03 - Same state, other costs
More Georgia vehicle costs
04 - Common questions
Georgia gift a car FAQ
Who counts as immediate family for Georgia's 0.5% TAVT rate?
Spouse, parent, child, sibling, grandparent, and grandchild - the categories listed on Form MV-16. Aunts, uncles, cousins, in-laws, and unmarried partners fall outside that list and get taxed at the standard 7% rate, same as a stranger.
Does the vehicle need to have been TAVT-titled already?
Yes. The 0.5% family rate only applies if the vehicle currently carries a Georgia title for which TAVT was previously paid. If it's still on the old annual ad valorem system, the recipient can either stay on that system or pay full TAVT - the 0.5% rate isn't available.
Can I 'sell' the car to a friend for $1 to avoid tax?
No - Georgia taxes fair market value regardless of what you write on the bill of sale. A $1 transfer to a non-family member is still assessed TAVT on the vehicle's real assessed value at 7%, exactly as if it sold for full price.
Is Form MV-16 mandatory even between a parent and child?
Yes. Without a notarized MV-16 on file, the tag office has no documented basis for the reduced rate and will assess the standard 7% TAVT even for a clear parent-to-child gift. Bring it completed to the tag office and both parties may sign in front of the clerk if a notary isn't available beforehand.
Do I owe federal gift tax on a car this valuable?
Georgia has no state gift tax beyond TAVT itself. A very high-value vehicle could theoretically brush against the IRS's annual federal gift-tax exclusion, but that's a federal filing question for the giver, not something the county tag office tracks.
Can I gift a car that still has a loan on it?
Not until the lien is released - the lender's name stays on the title until the loan is paid off. Once the lienholder releases it, the family transfer and 0.5% rate proceed normally.
05 - Receipts
Official sources
Every number on this page comes from these documents - check them yourself.